學習一門課程的內容應該重要去掌握本課程的重點是什么。ACCA考試要學習的知識點很多,學員在學習的時候,需要理解哪些是重點。那么,怎么去學習ACCA考試Strategic performance measuremen-4的內容?
ACCA考試Strategic performance measuremen-4的內容要學習的有很多,學員在備考的時候,要懂得進行知識點的分析與理解才可以。下面是幫助大家進行的ACCA知識點的總結:
1、strategic performance measure in not-for profit organisations
a)objective of not-for-profit organisations
multiple objectives
often non-financial
reflect interests of multiple stakeholder groups
b)measuring performance in not-for-profit organisations
value for money(VFM)
problems with performance meawrement in not-for-profit organisations
c)bench marking and league
2、Strategic performance measures in the private sector
a)primary financial objective
b)financial ratios
profit ratiosrliquidity ratio:gearing ratios(financial&operating gearing) investor ratios
ROCE and ROI:profit before Interest and tax*100/average capital employed
advantages and disadvantages of financial ratio analysis
Appropriate benchmarks
c)other financial performance measures
ACCA考試并非是一日之功,融躍教育為ACCA學員提供網(wǎng)課的學習,如果你需要ACCA學習的課程或對ACCA考試還有什么不清楚的地方,可以添加融躍教育老師的微信:rongyuejiaoyu。